Would face painting be concidered an art as regard taxation?

Stickjesus

Artists (writing, painting etc.) are exempt from paying taxes on what they sell. Would this extend to money made from face painting?

wmpdd3

You have to obtain a determination.

How to Obtain a Determination
Writers, composers, visual artists and sculptors seeking Artists’ Exemption should submit a claim form to the Revenue Commissioners together with samples of their work and any supporting documentation in the form of testimonials, etc. which they consider appropriate. Such claims should be also accompanied by evidence that their work has been published, produced or sold.

Any income earned from a work before the tax year in which the claim is made will not be exempt.

Claims for Artists' Exemption should be made on pdfClaim form Artist 2 (PDF, 348KB). A determination granted on the basis of this claim form will cover the particular work or works submitted with the claim as well as all future qualifying works in the same category, provided they fall within the guidelines.

Depending on the category in which artists exemption is being claimed the following items should be submitted in support of a claim

a book or other writing - three published copies of the book, if self-published proof of sale or relevant information and links in the case of ebooks,
a play - a copy of the script along with a signed production contract,
a musical composition - CD’s on which claimant is accredited with the music/lyrics,
with evidence or royalty statements from IMRO or PPI,
a painting or other like picture - six good quality photographs of the work together
with evidence of sale, i.e. receipts/bank statements and a brief CV of artistic career to
date,
a sculpture - as at (d) above.